Industrial Park notification designates undertaking for tax benefits subject to infrastructure, minimum units and compliance conditions. The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location and area, 100% industrial allocation, minimum seventy-five units, specified investment and commencement date. Tax benefits are conditional on achieving the minimum unit threshold. Infrastructure expenditure minimums (50% generally; 60% if built-up space provided), prohibition on any single unit occupying over fifty percent of allocable area, requirement for statutory approvals, continuity of operation by the developer, transfer notification, and grounds for invalidation or withdrawal are set out.